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17. For regulation 13 (information to be provided in form and manner specified by Commissioners) substitute—
13.—(1) The Commissioners may specify the form and manner in which information required to be provided by any of the information provisions must be provided if the provision is to be complied with.
(2) The “information provisions” are regulations 7(1) and (3), 8(1), 9, 11(2), 11A(2) and 12(1) and the Information Regulations.
13A. Sections 56B to 56D of the Taxes Management Act 1970(1) (procedure) shall apply (with any necessary modifications) to applications under this Part as to appeals.”.
1970 c. 9. Sections 56B to 56D were inserted by paragraphs 1 and 4 of Schedule 16 to the Finance (No. 2) Act 1992 (c. 48).
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